IL POMMODORO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IL POMMODORO
Largest movements
- Cash -€6,947
no longer reported in 2025 (was €6,947)
mainly Other debts (-€5,383) and Debts after one year (-€2,995)
- Receivables within one year -€2,577
down €2,577 (-67.6%), from €3,813 to €1,236
of which Trade receivables: -€2,682
- Tangible fixed assets -€759
down €759 (-12.5%), from €6,071 to €5,312
of which Plant, machinery and equipment: -€437
- Stocks and contracts +€655
up €655 (+45.0%), from €1,455 to €2,110
- Other debts -€5,383
down €5,383 (-31.5%), from €17,075 to €11,692
- Debts after one year -€2,995
down €2,995 (-32.0%), from €9,363 to €6,368
- Short-term financial debts -€2,803
down €2,803 (-55.0%), from €5,100 to €2,296
- Tax, wage and social debts +€1,077
up €1,077 (+12.8%), from €8,425 to €9,502
of which Taxes: +€1,760
- Trade debts +€267
up €267 (+12.2%), from €2,192 to €2,459
- Staff costs -€6,920
down €6,920 (-20.4%), from €33,929 to €27,009
- Gross operating margin +€2,590
up €2,590 (+8.7%), from €29,609 to €32,199
- Other operating charges -€664
down €664 (-30.2%), from €2,201 to €1,537
- Depreciation -€419
down €419 (-35.6%), from €1,178 to €759
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,432 | €12,804 | -€9,628 | -42.9% |
| Fixed assets | 21/28 | €10,217 | €9,458 | -€759 | -7.4% |
| Tangible fixed assets | 22/27 | €6,071 | €5,312 | -€759 | -12.5% |
| Plant, machinery and equipment | 23 | €437 | - | -€437 | |
| Other tangible fixed assets | 26 | €5,634 | €5,312 | -€322 | -5.7% |
| Financial fixed assets | 28 | €4,145 | €4,145 | = | 0.0% |
| Current assets | 29/58 | €12,215 | €3,346 | -€8,869 | -72.6% |
| Stocks and contracts in progress | 3 | €1,455 | €2,110 | +€655 | +45.0% |
| Stocks | 30/36 | €1,455 | €2,110 | +€655 | +45.0% |
| Amounts receivable within one year | 40/41 | €3,813 | €1,236 | -€2,577 | -67.6% |
| Trade receivables | 40 | €3,813 | €1,131 | -€2,682 | -70.3% |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €6,947 | - | -€6,947 | |
| Total equity and liabilities | 10/49 | €22,432 | €12,804 | -€9,628 | -42.9% |
| Equity | 10/15 | -€22,599 | -€22,509 | +€90 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,199 | -€41,109 | +€90 | +0.2% |
| Amounts payable | 17/49 | €45,031 | €35,313 | -€9,718 | -21.6% |
| Amounts payable after more than one year | 17 | €9,363 | €6,368 | -€2,995 | -32.0% |
| Financial debts | 170/4 | €9,363 | €6,368 | -€2,995 | -32.0% |
| Amounts payable within one year | 42/48 | €35,668 | €28,945 | -€6,723 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €2,876 | €2,995 | +€119 | +4.1% |
| Financial debts | 43 | €5,100 | €2,296 | -€2,803 | -55.0% |
| Credit institutions | 430/8 | €5,100 | €2,296 | -€2,803 | -55.0% |
| Trade debts | 44 | €2,192 | €2,459 | +€267 | +12.2% |
| Suppliers | 440/4 | €2,192 | €2,459 | +€267 | +12.2% |
| Taxes, remuneration and social security | 45 | €8,425 | €9,502 | +€1,077 | +12.8% |
| Taxes | 450/3 | €3,147 | €4,907 | +€1,760 | +55.9% |
| Remuneration and social security | 454/9 | €5,278 | €4,595 | -€683 | -12.9% |
| Other amounts payable | 47/48 | €17,075 | €11,692 | -€5,383 | -31.5% |
| Remuneration, social security and pensions | 62 | €33,929 | €27,009 | -€6,920 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €759 | -€419 | -35.6% |
| Other operating charges | 640/8 | €2,201 | €1,537 | -€664 | -30.2% |
| Gross operating margin | 9900 | €29,609 | €32,199 | +€2,590 | +8.7% |
| Operating profit (loss) | 9901 | -€7,699 | €2,893 | +€10,592 | |
| Financial income | 75/76B | €8 | €34 | +€26 | +328% |
| Recurring financial income | 75 | €8 | €34 | +€26 | +328% |
| Financial charges | 65/66B | €3,105 | €2,837 | -€268 | -8.6% |
| Recurring financial charges | 65 | €3,105 | €2,837 | -€268 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,796 | €90 | +€10,886 | |
| Profit (loss) for the period | 9904 | -€10,796 | €90 | +€10,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,796 | €90 | +€10,886 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.